Magnificent Rental Company's general ledger Cash account showed the following transactions during December 2020.

The bank statement for the month ending December 31, 2020, is shown below.

Magnificent Rental Company informed its bank that the bank charged a service charge twice. The bank has agreed to reverse one of the bank charges on the next month's bank statement.

Prepare Magnificent Rental Company's bank reconciliation at December 31, 2020. (both Bank and book)

X Transactions Date Dr Cr Balance Dec. 1 Description Opening balance Deposit $ 2,700 2 $ 24,000 26,700 5 Payment, cheque 233 $ 6,400 20,300 8 Payment, cheque 234 18,600 1,700 9 Deposit 18,400 20,100 15 Payment, cheque 235 5,700 14,400 18 Deposit 5,900 20,300 26 3,100 17,200 Payment, cheque 236 Payment, cheque 237 30 4,500 12,700 31 Deposit 19,000 31,700 X i Bank Statement Description Withdrawals Deposits Date Balance Balance Forward Dec.01 2,700 Deposit 24,000| Dec. 02 26,700 6,400 Dec.07 20,300 18,400Dec.09 38,700 Chq#00233 Deposit Chq#00234 Deposit Chq#00235 18,600 Dec. 10 20,100 5,900| Dec. 18 26,000 5,700 Dec. 18 20,300 Service Charge 160 Dec.31 20,140 Service Charge 160 Dec.31 19,980 Interest 5 Dec.31 19,985 31,020 48,305